Wooden frames for paintings, photographs, mirrors or similar objects
2 declarable lines
Heading 4414 covers wooden frames for paintings, photographs, mirrors and similar objects, such as picture frames and empty mirror frames sold as wood articles. It has two declarable lines: one for frames of tropical wood and one for all other wood. Both lines carry the same general (MFN) rate of 3.9%.
Products in this heading
- Wooden picture frames for photographs
- Wooden frames for paintings and prints
- Empty wooden mirror frames sold without glass
- Ready-made wooden frames with backing board
- Frames made of tropical wood species
- Frames made of non-tropical wood such as pine or oak
How to choose the right subheading
- Wood species: tropical wood goes to 4414.10.00.00 and all other wood to 4414.90.00.00.
- Whether the article is a frame for a painting, photograph or mirror rather than building joinery.
- Whether glass or mirror is included, since a framed mirror is not classified in this heading.
- Whether the item is a finished frame or only unmounted moulding or frame parts.
Often confused with
- Heading 7009Framed mirror with the mirror glass included
The glass mirror gives the article its essential character, so the wooden frame alone is not the classification.
- Heading 4418Wooden window frames and door frames
These are builders' joinery for buildings, not frames for pictures or mirrors.
- Heading 4420Wooden statuettes and decorative ornaments
Decorative wood articles are classified as ornaments, not as frames.
- Heading 8306Picture frames of base metal
The frame material is metal, so chapter 44 does not apply.
Frequently asked questions
What is the HTS code for wooden picture frames?
Wooden picture frames of non-tropical wood are classified under 4414.90.00.00, with a general (MFN) rate of 3.9%.
What is the duty on tropical wood frames?
Frames of tropical wood are classified under 4414.10.00.00, with a general (MFN) rate of 3.9%.
How do I classify a wooden framed mirror?
An empty wooden mirror frame is classified under 4414.90.00.00 at a general (MFN) rate of 3.9% if the wood is not tropical. If the mirror glass is included, the article is not classified in heading 4414.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.